MEMORANDUM OPINION
BRUCE R. THOMPSON, District Judge.
The Ford vehicle was seized by Treasury Agents on October 7, 1973. Erg's, Inc. is the owner and claimant. The grounds for forfeiture are admitted. The only defense is unreasonable delay in institution of the forfeiture proceedings. This action was commenced on December 18, 1974, over fourteen months after the seizure. In the meantime, claimant had petitioned administratively for remission or mitigation...
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